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The Resource The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure, and corporate law accounting concepts : 'a clash of cultures'

The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure, and corporate law accounting concepts : 'a clash of cultures'

Label
The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure, and corporate law accounting concepts : 'a clash of cultures'
Title
The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure, and corporate law accounting concepts : 'a clash of cultures'
Creator
Contributor
Subject
Language
eng
Summary
The introduction of IAS/IFRS has consequences for tax accounting, disclosure and corporate law accounting concepts in individual Member States. The book focuses on differences between the Anglo-American view on accounting and various continental disclosure, tax and corporate accounting concepts. The first chapter describes the historical development of IAS/IFRS, the relationship with national accounting concepts and the possible future of IFRS. In the second chapter the authors analyse the different ways in which financial accounting in general and IAS/IFRS in particular influence tax accounting. In the third chapter the authors analyse the role of the accounts as disclosure document
http://library.link/vocab/creatorName
Tas, L. van der
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Essers, P.H.J
Series statement
EUCOTAX series on European taxation
Series volume
vol. 23
http://library.link/vocab/subjectName
  • tax accounting
  • disclosure
  • CCCTB
  • IAS
  • IFRS
Label
The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure, and corporate law accounting concepts : 'a clash of cultures'
Instantiates
Publication
Contents
  • The international financial reporting standards
  • Tas, L. van der
  • Zanden, P. van der
  • ; p. 1-27
  • The precious relationship between IAS/IFRS, National Tax Accounting Systems and the CCCTB
  • Essers, P.H.J.
  • Russo, R.
  • ; p. 29-86
  • Disclosure and accounting for issuers in between 'federal' EU securities law (and mandatory application of IFRS) and national corporate law accounting concepts
  • Raaijmakers, T.
  • Schee, P. van der
  • ; p. 87-143
Extent
XVIII, 214 p.
Isbn
9789041128195
Label
The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure, and corporate law accounting concepts : 'a clash of cultures'
Publication
Contents
  • The international financial reporting standards
  • Tas, L. van der
  • Zanden, P. van der
  • ; p. 1-27
  • The precious relationship between IAS/IFRS, National Tax Accounting Systems and the CCCTB
  • Essers, P.H.J.
  • Russo, R.
  • ; p. 29-86
  • Disclosure and accounting for issuers in between 'federal' EU securities law (and mandatory application of IFRS) and national corporate law accounting concepts
  • Raaijmakers, T.
  • Schee, P. van der
  • ; p. 87-143
Extent
XVIII, 214 p.
Isbn
9789041128195

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